Quarterly Business Review

2nd Quarter, 1999


(PAGE 1 OF 3)       TABLE 5:  BUSINESS & OCCUPATION TAX:                                  
                              GROSS INCOME, TAXABLE INCOME & TAX DUE                      
                              STATEWIDE AMOUNTS BY INDUSTRY (SIC)                         
                              2ND QUARTER, 1999                                           
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  INDUSTRY AND SIC NUMBER                        INCOME SUBJECT TO B&O TAX       ACCRUED
                                                    GROSS          TAXABLE       B&O TAX
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AGRICULTURE, FORESTRY AND FISHING..........    $631,317,778     $512,889,111    $3,527,609
  AGRICULTURAL SERVICES 07.................     380,632,762      343,283,281     2,621,297
  FORESTRY 08..............................      80,458,443       58,433,420       390,533
  FISHING, HUNTING & TRAPPING 09...........      52,358,838       14,301,673        78,647
  OTHER AGRICULTURE........................     117,867,735       96,870,737       437,132
MINING AND QUARRYING.......................      98,973,285       97,292,424       494,186
  METAL MINING 10..........................       7,971,820        7,878,831        38,712
  SAND AND GRAVEL 144......................      34,533,651       34,405,041       183,551
  OTHER MINING AND QUARRYING...............      56,467,814       55,008,552       271,923
CONTRACT CONSTRUCTION......................   5,958,874,897    5,490,138,730    26,845,395
  GENERAL BUILDING CONTRACTORS 15..........   2,486,228,996    2,278,159,773    11,025,164
  HEAVY CONSTRUCTION (INCL. HIGHWAYS) 16...     688,359,889      656,618,101     3,280,367
  SPECIAL TRADE CONTRACTORS 17.............   2,784,286,012    2,555,360,856    12,539,864
    PLUMBING AND HEATING 171...............     534,462,731      503,977,118     2,502,736
    ELECTRICAL 173.........................     555,403,639      508,034,895     2,498,877
    MASONRY 174............................     292,474,770      270,278,268     1,310,213
    OTHER TRADE CONTRACTORS................   1,401,944,872    1,273,070,575     6,228,038
MANUFACTURING..............................  22,944,264,497   20,510,713,400    99,056,042
  FOOD PRODUCTS 20.........................   2,085,032,071    1,798,332,342     5,970,002
    MEAT PRODUCTS 201......................     358,489,547      342,105,248       502,155
    DAIRY PRODUCTS 202.....................     295,210,611      277,508,463     1,165,543
    CANNING AND PRESERVING 203.............     585,919,265      545,307,394     1,319,322
    GRAIN MILL PRODUCTS 204................     185,645,552      168,866,111       760,116
    BAKERY PRODUCTS 205....................      34,065,841       33,611,744       162,377
    CONFECTIONERY PRODUCTS 206.............      10,919,293        8,666,637        38,026
    BEVERAGES 208..........................     236,175,681      175,574,759       853,595
    MISCELLANEOUS FOOD PRODUCTS............     378,606,281      246,691,986     1,168,868
  APPAREL AND TEXTILES 22, 23..............     129,979,684       84,778,707       410,666
    MEN'S, YOUTHS', AND BOYS' 231, 232.....      25,642,655       11,144,264        53,964
    WOMEN'S, MISSES', & JUNIORS' 233, 234..       5,231,011        4,902,823        24,240
    OTHER APPAREL AND TEXTILES.............      99,106,018       68,731,620       332,462
  LUMBER AND WOOD PRODUCTS 24..............   2,072,971,207    1,816,633,244     9,221,720
    LOGGING CAMPS AND CONTRACTORS 241......     408,713,240      353,405,268     1,753,184
    SAWMILLS AND PLANING MILLS 242.........     799,164,804      769,239,458     4,083,899
    OTHER WOOD PRODUCTS....................     865,093,163      693,988,518     3,384,637
  FURNITURE AND FIXTURES 25................     109,334,600       84,548,177       412,534
    HOUSEHOLD FURNITURE 251................      38,006,898       30,406,012       146,770
    OTHER FURNITURE AND FIXTURES...........      71,327,702       54,142,165       265,764
  PAPER AND ALLIED PRODUCTS 26.............     953,085,048      743,567,420     3,610,000
    PULP/PAPER MILLS 261, 262, 263.........     730,501,051      561,920,500     2,728,871
    PAPERBOARD CONTAINERS 265..............     122,272,841       96,781,728       470,754
    CONVERTED PAPER PRODUCTS 267...........     100,311,156       84,865,192       410,375
  PRINTING, PUBLISHING, ETC. 27............     733,205,930      600,444,792     3,622,728
    NEWSPAPERS 271.........................     288,251,469      220,018,610     1,084,772
    PERIODICALS AND BOOKS 272-274..........     179,895,872      148,011,597     1,408,294
    COMMERCIAL PRINTING 275................     238,613,623      208,377,472     1,011,076
    OTHER PRINTING.........................      26,444,966       24,037,113       118,586
  CHEMICALS AND ALLIED PRODUCTS 28.........     342,526,756      295,888,451     1,466,157
    CHEMICALS AND PLASTICS 281, 282........     164,963,818      133,514,125       645,959
    DRUGS 283..............................      19,193,561       13,706,610        88,103
    OTHER CHEMICAL PRODUCTS 284-289........     158,369,377      148,667,716       732,095
  PETROLEUM REFINING 29....................     519,312,690      400,031,567     1,934,802
  RUBBER AND PLASTICS PRODUCTS 30..........     183,543,444      161,308,158       834,079
  LEATHER AND LEATHER PRODUCTS 31..........      21,511,519        4,786,716        23,059
  STONE/CLAY/GLASS/CONCRETE PRODUCTS 32....     354,651,239      292,965,908     1,424,806
  PRIMARY METAL INDUSTRIES 33..............     936,972,946      840,643,566     4,118,709
    IRON & STEEL FOUNDRIES, MILLS 331, 332.     144,876,581      131,763,976       681,761
    PRIMARY SMELTING/NONFERR0US METALS 333.     451,734,817      450,467,112     2,180,748
    FOUNDRIES, NONFERROUS METALS 334-339...     340,361,548      258,412,478     1,256,200
  FABRICATED METAL PRODUCTS 34.............     550,700,277      459,888,011     2,229,236
    CANS 341...............................      99,680,728       86,888,850       420,541
    STRUCTURAL PRODUCTS 344................     228,411,884      183,783,175       889,913
    OTHER FABRICATED METAL PRODUCTS........     222,607,665      189,215,986       918,782
  MACHINERY, EXCEPT ELECTRIC 35............     951,888,742      770,100,536     3,729,908
    FARM MACHINERY AND EQUIPMENT 352.......       7,121,569        6,288,250        30,384
    CONSTRUCTION & HANDLING EQUIPMENT 353..     205,637,653      199,955,986       973,198
    SPECIAL INDUSTRIAL MACHINERY 355.......     150,345,986      104,153,782       497,728
    OTHER MACHINERY........................     588,783,534      459,702,518     2,228,598
  ELECTRICAL MACHINERY AND SUPPLIES 36.....     624,222,959      544,573,390     2,662,720
  TRANSPORTATION EQUIPMENT 37..............  11,654,201,205   11,143,080,551    55,078,908
    MOTOR VEHICLES AND EQUIPMENT 371.......      50,339,938       44,778,521       220,879
    AIRCRAFT AND PARTS 372.................  10,940,055,474   10,492,933,333    51,834,581
                                                                                          
                    TABLE 5:  BUSINESS & OCCUPATION TAX:                     (PAGE 2 OF 3)
                              GROSS INCOME, TAXABLE INCOME & TAX DUE                      
                              STATEWIDE AMOUNTS BY INDUSTRY (SIC)                         
                              2ND QUARTER, 1999                                           
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  INDUSTRY AND SIC NUMBER                        INCOME SUBJECT TO B&O TAX       ACCRUED
                                                    GROSS          TAXABLE       B&O TAX
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    SHIP AND BOAT BUILDINGS 373............     203,037,452      169,522,571       831,722
    OTHER TRANSPORTATION EQUIPMENT 374-379.     460,768,341      435,846,126     2,191,726
  PROFESSIONAL & SCIENTIFIC INSTRUMENTS 38.     473,817,628      299,929,782     1,477,870
  MISCELLANEOUS MANUFACTURING 39...........     247,306,552      169,212,082       828,138
TRANSPORTATION AND ALLIED SERVICES.........     807,511,878      660,438,554     4,481,631
  RAILROADS 40.............................      11,093,937       10,517,946        91,349
  LOCAL AND SUBURBAN TRANSIT 41............      36,636,911       30,490,742       420,859
  MOTOR FREIGHT AND WAREHOUSING 42.........     246,719,904      225,540,303     1,804,018
  WATER TRANSPORTATION 44..................     232,864,444      184,017,298     1,042,740
  AIR TRANSPORTATION SERVICES 45...........      82,655,962       48,176,004       373,764
  TRANSPORTATION SERVICES 46, 47...........     197,540,720      161,696,261       748,901
COMMUNICATION AND UTILITIES................   2,402,042,330    2,117,838,146    16,185,135
  COMMUNICATION 48.........................   1,758,263,156    1,524,428,776     9,436,857
  ELECTRIC COMPANIES 491...................      63,773,341       62,889,082       624,066
  GAS COMPANIES 492........................       2,511,607        2,424,793        18,208
  WATER COMPANIES 494......................      93,233,109       84,242,908     1,155,635
  OTHER UTILITIES..........................     484,261,117      443,852,587     4,950,369
WHOLESALE TRADE............................  21,860,669,130   16,757,479,486    84,948,651
  DURABLE GOODS 50.........................  12,127,469,089    9,338,966,891    49,354,627
    MOTOR VEHICLES AND AUTO EQUIPMENT 501..   2,287,591,311    1,658,670,723     8,195,392
    FURNITURE AND HOME FURNISHINGS 502.....     397,371,796      337,715,346     1,663,059
    LUMBER AND CONSTRUCTION MATERIALS 503..   1,318,082,303    1,041,695,706     5,059,577
    PROF/COMM. EQUIP & SUPPLIES 504........   2,103,236,247    1,790,740,243    10,500,272
    ELECTRICAL GOODS 506...................   1,851,744,219    1,620,423,067     9,540,194
    HARDWARE/PLUMBING/HEATING SUPPLIES 507.     586,539,175      471,692,177     2,322,409
    MACHINERY AND EQUIPMENT 508............   1,974,923,199    1,618,767,633     7,972,641
    OTHER WHOLESALERS 505, 509.............   1,607,980,839      799,261,996     4,101,083
  NONDURABLE GOODS 51......................   9,733,200,041    7,418,512,595    35,594,024
    PAPER AND PAPER PRODUCTS 511...........     454,785,292      378,431,095     1,851,518
    DRUGS AND SUNDRIES 512.................     995,011,857      813,304,786     3,955,764
    APPAREL, PIECE GOODS AND NOTIONS 513...     444,269,678      248,058,570     1,224,131
    GROCERIES AND RELATED PRODUCTS 514.....   3,165,393,060    2,098,572,581     9,459,860
    FARM-PRODUCT RAW MATERIALS 515.........     165,519,074      128,054,144       660,515
    CHEMICALS AND ALLIED PRODUCTS 516......     571,600,318      508,479,779     2,462,958
    PETROLEUM AND PETROLEUM PRODUCTS 517...   2,139,337,125    1,873,305,043     9,119,584
    MISCELLANEOUS NONDURABLE GOODS.........   1,797,283,637    1,370,306,597     6,859,694
RETAIL TRADE...............................  20,112,586,314   17,137,175,691    85,115,459
  BLDG. MATERIALS, HARDWARE 52.............   1,449,992,046    1,367,974,753     6,605,764
    LUMBER AND BLDG. MATERIALS 521.........     743,827,166      695,140,443     3,330,251
    PAINT, GLASS, WALLPAPER 523............      97,005,370       91,652,496       439,456
    HARDWARE STORES 525....................     357,782,641      349,240,066     1,663,726
    NURSERIES, GARDEN SUPPLIES 526.........     148,641,810      135,251,415       701,038
    MOBILE HOME DEALERS 527................     102,735,059       96,690,333       471,293
    OTHER 522, 524.........................               -                -             -
  GENERAL MERCHANDISE STORES 53............   1,731,636,223    1,675,260,354     8,085,568
    DEPARTMENT STORES 531..................     835,200,401      789,754,915     3,785,432
    VARIETY STORES 533.....................     550,954,526      545,794,135     2,676,066
    OTHER GENERAL MERCHANDISE..............     345,481,296      339,711,304     1,624,070
  FOOD STORES 54...........................   3,153,301,273    2,996,762,778    14,311,319
    GROCERY STORES 541.....................   2,818,194,105    2,757,140,760    13,182,641
    FRUIT/VEGETABLE/MEAT MARKETS 542, 543..     102,173,043       61,785,622       268,361
    CANDY, NUT AND CONFECTIONERY 544.......      11,396,249       10,839,272        51,847
    DAIRY PRODUCTS 545.....................      10,216,676        8,276,474        39,809
    BAKERIES 546...........................     127,285,709       94,961,413       459,581
    OTHER FOOD STORES 549..................      84,035,491       63,759,237       309,080
  AUTOMOTIVE DEALERS & GAS STATIONS 55.....   5,526,573,184    4,945,508,505    24,263,260
    AUTO DEALERS (NEW & USED) 551, 552.....   3,239,347,740    3,099,119,437    15,239,349
    ACCESSORY DEALERS 553..................     580,883,630      520,799,501     2,542,333
    SERVICE STATIONS 554...................   1,215,440,702      932,669,767     4,519,325
    MARINE, AIRCRAFT, ETC..................     490,901,112      392,919,800     1,962,253
  APPAREL AND ACCESSORIES 56...............   1,000,734,300      486,423,091     2,355,230
    CLOTHING 561-565.......................     752,870,207      365,853,289     1,773,853
    SHOES 566..............................      62,082,252       60,633,004       288,351
    OTHER ACCESSORIES 569..................     185,781,841       59,936,798       293,026
  FURNITURE, FURNISHINGS & EQUIPMENT 57....   2,092,772,303    1,551,849,831     8,303,558
    FURNITURE 571..........................     517,768,035      470,006,015     2,303,397
    APPLIANCES 572.........................     105,380,582      101,411,653       499,174
    ELECTRONICS/MUSIC STORES 573 ..........   1,469,623,686      980,432,163     5,500,987
  EATING AND DRINKING PLACES 58............   1,637,629,408    1,577,967,905     8,157,613
  MISCELLANEOUS RETAIL 59..................   3,519,947,577    2,535,428,474    13,033,147
    DRUG STORES 591........................     573,067,976      526,988,966     2,521,623
                                                                                          
(PAGE 3 OF 3)       TABLE 5:  BUSINESS & OCCUPATION TAX:                                  
                              GROSS INCOME, TAXABLE INCOME & TAX DUE                      
                              STATEWIDE AMOUNTS BY INDUSTRY (SIC)                         
                              2ND QUARTER, 1999                                           
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  INDUSTRY AND SIC NUMBER                        INCOME SUBJECT TO B&O TAX       ACCRUED
                                                    GROSS          TAXABLE       B&O TAX
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    MISCELLANEOUS SHOPPING GOODS 594.......     811,233,267      617,794,223     3,033,041
    NONSTORE RETAILERS 596.................     649,050,034      236,960,514     1,307,598
    FUEL DEALERS 598.......................     119,961,703      103,452,305       503,231
    OTHER RETAIL STORES....................   1,366,634,597    1,050,232,466     5,667,654
FINANCE, INSURANCE AND REAL ESTATE.........   4,446,300,121    2,930,465,168    35,781,968
  FINANCE 60-62............................   2,667,130,485    1,735,318,839    23,138,756
  INSURANCE 63-64..........................     939,487,606      449,746,717     3,692,606
  REAL ESTATE 65...........................     684,119,374      657,350,919     8,306,762
  OTHER FINANCE 67.........................     155,562,656       88,048,693       643,844
SERVICES AND OTHER BUSINESS................  14,111,291,010   11,356,274,252   120,881,048
  HOTELS, MOTELS, ETC. 70..................     372,637,714      363,415,057     1,806,440
  PERSONAL SERVICES 72.....................     327,191,482      314,968,844     2,900,889
    LAUNDRIES, CLEANERS 721................     132,112,038      126,158,385       807,711
    PHOTOGRAPHIC STUDIOS 722...............      26,702,738       25,912,179       153,360
    BARBER AND BEAUTY SHOPS 723, 724.......      96,452,280       96,060,395     1,257,493
    FUNERAL SERVICES 726...................      30,711,443       30,173,994       331,088
    OTHER PERSONAL SERVICES................      41,212,983       36,663,891       351,237
  BUSINESS SERVICES 73.....................   4,631,255,035    3,397,312,096    30,800,680
    ADVERTISING 731........................     165,665,685      121,574,659     1,262,326
    CREDIT AND COLLECTION AGENCIES 732.....      35,038,485       34,359,598       429,233
    SERVICES TO DWELLINGS AND BLDGS. 734...     127,196,517      120,149,757     1,340,900
    COMPUTER SERVICES 737 .................   1,530,875,254    1,088,725,475    11,266,492
    OTHER BUSINESS SERVICES................   2,772,479,094    2,032,502,607    16,501,729
  AUTOMOTIVE REPAIR, SERVICES 75...........     912,032,776      873,425,125     4,338,041
    RENTAL AND LEASING 751.................     334,656,488      320,581,869     1,608,376
    REPAIR SHOPS 753.......................     472,181,194      450,981,395     2,180,572
    OTHER AUTOMOTIVE SERVICES..............     105,195,094      101,861,861       549,093
  MISCELLANEOUS REPAIR SERVICES 76.........     400,450,012      373,990,891     1,969,151
  MOTION PICTURE THEATERS & PRODUCTION 78..     129,329,146      116,891,033     1,082,399
  AMUSEMENT AND RECREATION SERVICES 79.....     506,120,056      373,647,855     3,248,233
  MEDICAL AND HEALTH SERVICES 80...........   3,330,806,735    2,813,740,925    40,757,731
    DRS/OTHER PRACTITIONERS 801, 803, 804..   1,382,987,183    1,163,242,076    16,762,288
    DENTISTS 802...........................     458,407,325      455,830,488     6,821,591
    HOSPITALS 806..........................   1,029,881,741      832,706,051    12,223,166
    LABORATORIES 807.......................     138,976,589      104,648,426     1,288,790
    OTHER HEALTH SERVICES..................     320,553,897      257,313,884     3,661,896
  LEGAL SERVICES 81........................     576,727,848      555,468,196     8,314,507
  OTHER SERVICES 82-89.....................   2,829,562,749    2,083,389,915    24,490,983
    ENGINEERS AND ARCHITECTS 871...........     754,365,929      665,614,160     8,193,494
    ACCOUNTANTS AND BOOKKEEPERS 872........     383,773,830      311,504,860     4,482,356
  GOVERNMENT 91-97.........................      35,416,715       33,452,822       399,490
  OTHER BUSINESS 00,99.....................      59,760,742       56,571,493       772,504
TOTAL ALL INDUSTRIES ...................... $93,373,831,240  $77,570,704,962  $477,317,124
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